About Transfer Pricing in India (Domestic & International)
Chapter 1 What is Transfer Pricing
Chapter 2 Specified Domestic Transactions
Chapter 3 Excessive and Unreasonable Payments [Section 40A(2)]
Chapter 4 Transfer between Tax Exempt and Associated Concerns
Chapter 5 Estimation of Profits
Chapter 6 There should be Transaction
Chapter 7 Transactions should be between Associated Enterprises
Chapter 8 One or More Enterprise should be Non-Resident
Chapter 9 The Transaction should have a Bearing on the Taxable Profits of the Relevant Year of Such Enterprise
Chapter 10 Scope of Transfer Pricing — Other Relevant Points
Chapter 11 Comparable Uncontrolled Price Method
Chapter 12 Resale Price Method
Chapter 13 Cost Plus Method
Chapter 14 Transactional Net Margin Method — Basics
Chapter 15 Transactional Net Margin Method — Profit Level Indicator
Chapter 16 Profit Split Method
Chapter 17 Other Method
Chapter 18 Most Appropriate Method
Comparability Analysis
Chapter 19 ALP and Other Principles for Benchmarking
Chapter 20 Tested Party
Chapter 21 Single or Multiple Transactions for Benchmarking
Chapter 22 Single or Multiple-Year Data for Comparison
Chapter 23 Business Model
Chapter 24 Functions Assets Risk Comparison
Chapter 25 Use of Quantitative and Qualitative Filters
Chapter 26 Comparability Adjustments
Chapter 27 Safe Harbour Rules
Chapter 28 Taxpayer and AE’s Income/Loss Adjustments
Chapter 29 Types of Transactions
Chapter 30 Manufacturing Transactions
Chapter 31 Trading Transactions — Trader versus Distributor versus Commission Agent
Chapter 32 Financial Transactions
Chapter 33 Intra-Group Services
Chapter 34 Cost Sharing or Cost Contribution Agreements (CCA)
Chapter 35 Intangible Assets — Benchmarking should be based on DEMPE Functions
Chapter 36 Royalty — Payment for Use of Manufacturing or Marketing Intangibles
Chapter 37 AMP Expenses — Payment for Creation or Enhancement of Marketing Intangible
Chapter 38 Reimbursements
Chapter 39 Sale/Purchase of Business or Business Assets
Chapter 40 Business Restructuring
Chapter 41 Documentation Requirement
Chapter 42 Guide to Prepare TP Certificate (Form 3CEB)
Chapter 43 Guide to Prepare TP Study (Documentation u/s 10D)
Chapter 44 Burden of Proof
Chapter 45 Assessment by AO
Chapter 46 Revisionary Powers of CIT/PCIT
Chapter 47 Reference to TPO
Chapter 48 Dispute Resolution Panel
Chapter 49 Penalties and Prosecution
Avoiding and Resolving Mechanism
Chapter 50 TP Dispute Resolution Mechanism
Chapter 51 Advance Pricing Arrangement
Chapter 52 Safe Harbour — Sector-Specific Rules
Annexure 1 Statutory Provisions
I. Income Tax Act, 1961 — Provisions relevant for Transfer Pricing
II. Income Tax Rules, 1962 — Rules relevant for Transfer Pricing
III. Forms relevant for TP Compliances
Annexure 2 Form 3CEB – Sample draft
Annexure 3 Guide to Prepare TP Study (Documentation u/s 10D)
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